Provide significant support to the Directors and Head of ICD in the achievement of ICD’s functional objectives, as per mandate of the Internal Audit Charter of the Audit Committee of the Board and in accordance with IIA Standards.

• Provide assurance on, and identifying opportunities for improvement in, processes and controls governing:

= Financial accounting and Financial Statements (FS) reporting processes, including compliance to Philippine Financial Reporting Standards (PFRS)
= Compliance to legal, statutory/regulatory requirements (e.g., BIR, SEC, NTC)
= All aspects of the business / operations

• 100% delivery of the approved Annual Work Plan, on an assignment basis
• Provide value adding consultative / advisory services within Globe and across subsidiaries, as required.

• As Lead Auditor managing Senior Specialists and/or Assignment Auditors, for “easy/simple/routine” and “medium/moderate” reviews/audit jobs:
• Ensures that the team members assimilate properly the information obtained during the Planning phase of the review/audit; and that each team member understands his/her role in the review and the business background of the area being reviewed.
• Supervises the Senior Specialist and/or Assignment Auditors in carrying out the entire planning of assigned reviews/jobs.
• Reviews relevant audit working papers and the draft audit report prepared by the Senior Specialist and/or Assignment Auditor, prior to submission to the Director and/or ICD Head for final review and approval, respectively.
• Guides the Senior Specialists and/or Assignment Auditors in drafting audit conclusions based on control and risk evaluation and associated testing and in coming up with practical recommendations for any remedial action
• Guides the Auditors in preparing clear, concise, accurate and timely communications (e.g., audit report, presentation materials, audit issue sheets, etc.) that convey relevant facts and information.
• Reviews the presentation/communication materials prepared by the Senior Specialist and/or Assignment Auditor to sell idea in the closing meeting and in the audit reports.
• Guides and assists the Senior Specialists and/or Assignment Auditors in discussing results of the review with the auditees/clients (line management).

• For “difficult/complex” and special/investigative reviews/audit jobs, under the general guidance of the Director, the Manager (either as Lead Auditor or as Assignment Auditor), assumes the following duties:
• Performs the planning of the assigned audit job, including delegation of work assignments to assigned Senior Specialists and/or Assignment Auditors.
• Performs the audit procedures in accordance with the approved audit plan memorandum and audit program/procedures.
• Monitors the progress of the audit job assignment and reinforces work to meet overdue deliverables. Provides timely progress/status updates on the review / audit job to both the auditees/clients (line management) and to the Director and/or ICD Head.
• Reviews relevant audit working papers and the draft audit report prepared by the Senior Specialist and/or Assignment Auditor prior to submission to the Director and or ICD Head for final review and approval, respectively.
• Discusses results of the review with the auditees/clients (line management) for validation of findings.
• Summarizes compliance issues and highlights areas for improvement arising from the fieldwork to strengthen control and compliance effectiveness by providing value-added consulting services on critical projects, financial / accounting and management reporting, and regulatory developments; and providing knowledge updates/changes in best practices, operating standards & regulations.
• Collaborates with the auditees/clients (line management) on the action plans and target implementation dates.
• Drafts audit conclusions based on control and risk evaluation and associated testing. Practical recommendations for any remedial action should be made.
• If necessary, assists the Director/ICD Head in discussing, collaborating and finalizing the audit observations/issues and corresponding action plans with line management, including agreement on the target implementation dates.
• Prepares presentations and communicate persuasively to sell idea in the closing meeting and in the audit reports.
• If needed, guides and reviews the presentation/communication materials prepared by the Senior Specialist and/or Assignment Auditor.
• For more complex jobs and projects, capably supervises the Senior Specialists and/or Assignment Auditors in all aspects of the work towards accomplishment of the engagement’s objectives.
• Addresses any review points (or “clearing notes”) raised by the Director and/or ICD Head.
• Reviews evidence of delivery / implementation of action plans by Management against ICD recommendations through to closure.

• Significantly assists the Director in the Annual Planning activities by:
• Collaborating with auditees (Group Heads and 1-downs) in identifying risks that may threaten the achievement of the Company’s goals and objectives and in identifying areas that need audit coverage or change in frequency of coverage
• Revisiting / updating the risk universe
• Conducting risk rating analysis
• Identify risk areas to be covered and prioritized in the Annual Work Plan.
• Agreeing expectations with auditees/clients (Group Heads and 1-downs)

• Cultivates and maintains strong and effective working relationships and extensive informal networks. Promotes a professional, safe and cooperative work environment.
• Regularly collaborates with the external auditor and/or assists the Director in reviewing the external auditor’s work plan reviews to ensure coverage of high risk business / functional areas, processes, significant accounts / balances recorded in the books, etc.; and ensuring completion of external audit work plan according to agreed schedules.
• In all jobs assigned, can effectively do multi-tasking and complete tasks and meet assigned objectives timely and efficiently.
• Welcomes changes for the betterment of the function. Provides new or creative ideas, process/procedures to enhance discharge of ICD function. Supports and models the change expected of the team.

• Proactively develops self by:
• Keeping abreast of developments
• Seeking performance evaluation from Director and/or ICD Head after accomplishment of each review / audit job assignment
• Proposing training needs, subject to the endorsement of the Director and final approval by the ICD Head.